Liyonna, S.A., Suaidah, I. and Srihastuti, E. 2026. Unveiling the Dynamics of Tax Compliance: The Implementation and Challenges of the Directorate General of Tax . Economics, Business, Accounting & Society Review. 5, 1 (Feb. 2026), 37–48. DOI:https://doi.org/10.55980/ebasr.v5i1.297.